2007 (10) TMI 74

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4/2005. 2. The issue involved in this case is regarding the demand of duty cleared under AR-4 by debiting the bond of duty involved.  It is the allegation that the appellant had not submitted the proof of exports and hence, is liable to pay amount of duty involved on the goods cleared for export. Both the lower authorities have held that the appellants are liable to pay the amount of duty in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse; (b) a rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X